CLA-2-42:OT:RR:NC:N4:441
Brenda Bodnar
Nine West Holdings, Inc.
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of handbags and a backpack from China
Dear Ms. Bodnar:
In your letter dated August 20, 2014, you requested a tariff classification ruling. You have submitted three samples, which are being returned to you.
Style 60364430 is a satchel-style compartmentalized handbag that is constructed with an outer surface of textile material which you state is 50% cotton, 50% jute. The textile is not of a pile or tufted constructed. It is designed and sized to contain the small personal effects carried on a daily basis. It has two short handles. The interior is textile-lined with two open pockets and one zippered pocket. The interior also has a large zippered center pocket that divides the interior into two smaller compartments. The bag measures approximately 12.5” (W) at the opening x 9” (H) x 4.75” (D).
Due to the fact that style 60364430 is constructed of a 50/50 blend of fibers, it will be classified as if it consisted wholly of the textile material which is covered by the subheading that occurs last in numerical order among those, which equally merit consideration, General Rule of Interpretation 3(c) of the Harmonized Tariff Schedule (HTSUS), noted. Even a slight change in the fiber content may result in a change of classification. The handbag may be subject to Customs and Border Protection laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by CBP at that time.
The applicable subheading for style 60364430 will be 4202.22.6000, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, other. The duty rate will be 5.7 percent ad valorem.
Style 60364838 is a backpack is constructed with an outer surface of man-made textile material. The backpack is designed to provide storage, protection, organization, and portability to personal effects during travel. The interior has a textile-lined main compartment with one zippered pocket. The rear exterior of the backpack has two adjustable straps which enable the user to wear it over the shoulders and on the back. The backpack also features two open side pockets, and a flap closure that secures with one magnetic snap closure. It measures approximately 13” (W) x 12” (H) x 5” (D).
The applicable subheading for the backpack will be 4202.92.3020, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks. The rate of duty will be 17.6 percent ad valorem.
Style 60364379 is a handbag constructed with an outer surface of plastic sheeting material. It is designed and sized to contain the small personal effects carried on a daily basis. It has one shoulder strap, a snap closure, and a drawstring closure. The interior is unlined with one pocket. The bag measures approximately 9” (W) at the top opening x 10” (H) x 4” (D).
The applicable subheading for style 60364379 will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. The rate of duty will be 16 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division